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2012 (7) TMI 839 - CESTAT MUMBAIWaiver of pre-deposit of duty - Clearance of packaged drinking water - Whether assessee can be called manufacture of packaged drinking water - Held that:- applicant is purchasing raw material from the market for the manufacture of packaged drinking water and the same is cleared to ABCTC and ABCTC is further selling to their customers. Therefore, we find merit in the contention of the applicant that ABCTC is not an institutional consumer. In these circumstances, the applicant has made out a case for total waiver of the dues. Pre-deposit of the dues is waived and recovery of the same is stayed during the pendency of the appeal - Stay granted.
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